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Stay abreast of important IRS tax filing deadlines for individuals, corporations, and partnerships.
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2014 Tax CalendarImportant IRS Filing Deadlines for the 2014 Tax
Season
January 2014
January 10 — Employees who work for tipsIf you received $20 or more in tips during December, report them to your employer.
January 15 — IndividualsMake a payment of your estimated tax for 2013 if you did not pay your income tax for the year through withholding (or did not pay in enough tax that way). Use Form 1040-ES.
January 15 — Farmers & fishermenPay your estimated tax for 2013 using Form 1040-ES.
January 31 — IndividualsIf you did not pay your last installment of estimated tax by January 15, you may choose (but are not required) to file your income tax return (Form 1040) for 2013 by January 31.
January 31 — All businessesGive annual information statements to recipients of certain payments you made during 2013.
Source: TaxACT Tax Calendar - http://www.taxact.com/reference/library_calendar.asp
February 2014
February 10 — Employees who work for tipsIf you received $20 or more in tips during January, report them to your employer.
February 18 — IndividualsIf you claimed exemption from income tax withholding last year on the Form W-4, you must file a new Form W-4 by this date to continue your exemption for another year.
February 18 — All businessesGive annual information statements to recipients of certain payments you made during 2013.
February 28 — All businesses File information returns (for example, Forms 1099) for certain payments you made during 2013.
Source: TaxACT Tax Calendar - http://www.taxact.com/reference/library_calendar.asp
March 2014
March 3 — Farmers & fishermen File your 2013 income tax return (Form 1040) and pay any tax due.
March 10 — Employees who work for tipsIf you received $20 or more in tips during February, report them to your employer .
March 17 — CorporationsFile a 2013 calendar year income tax return (Form 1120) and pay any tax due.
March 17 — S CorporationsFile a 2013 calendar year income tax return (Form 1120S) and pay any tax due.
March 17 — S CorporationsS Corporation Election: File Form 2553, Election by a Small Business Corporation, to elect to be treated as an S corporation beginning with calendar year 2014.
March 17 — PartnershipsElecting Large Partnerships: Provide each partner with a copy of Schedule K-1 (Form 1065-B), Partner's Share of Income (Loss) From an Electing Large Partnership, or a substitute Schedule K-1.
March 31 — All businesses File Forms 1097, 1098, 1099, 3921, 3922, and W-2G with the IRS. This due date applies only if you file electronically.
Source: TaxACT Tax Calendar - http://www.taxact.com/reference/library_calendar.asp
April 2014
April 10 — Employees who work for tips If you received $20 or more in tips during March, report them to your employer.
April 15 — IndividualsFile a 2013 income tax return (Form 1040, 1040A, or 1040EZ) and pay any tax due .
April 15 — Household EmployersIf you paid cash wages of $1,800 or more in 2013 to a household employee, you must file Schedule H.
April 15 — IndividualsIf you are not paying your 2014 income tax through withholding (or will not pay in enough tax during the year that way), pay the first installment of your 2014 estimated tax. Use Form 1040-ES.
April 15 — PartnershipsFile a 2013 calendar year return (Form 1065).
April 15 — PartnershipsElecting large partnerships: File a 2013 calendar year return (Form 1065-B.
April 15 — CorporationsDeposit the first installment of estimated income tax for 2014.
Source: TaxACT Tax Calendar - http://www.taxact.com/reference/library_calendar.asp
May 2014 May 12 — Employees who work for tips
If you received $20 or more in tips during April, report them to your employer.
Source: TaxACT Tax Calendar - http://www.taxact.com/reference/library_calendar.asp
June 2014
June 10 — Employees who work for tipsIf you received $20 or more in tips during May, report them to your employer.
June 16 — IndividualsIf you are a U.S. citizen or resident alien living and working (or on military duty) outside the United States and Puerto Rico, file Form 1040 and pay any tax, interest, and penalties due. If you want additional time to file your return, file Form 4868 to obtain 4 additional months to file.
June 16 — IndividualsMake a payment of your 2014 estimated tax if you are not paying your income tax for the year through withholding (or will not pay in enough tax that way). Use Form 1040-ES. This is the second installment.
June 16 — CorporationsDeposit the second installment of estimated income tax for 2014.
June 30 — Individuals and BusinessesFile FinCEN Form 114 - FBAR (Foreign Bank Account Report). The FBAR is an annual report and must be filed on or before June 30th of the year following the calendar year being reported. The FBAR must be filed electronically through FinCEN's BSA E-Filing System.
Source: TaxACT Tax Calendar - http://www.taxact.com/reference/library_calendar.asp
July 2014 July 10 — Employees who work for tips
If you received $20 or more in tips during June, report them to your employer.
Source: TaxACT Tax Calendar - http://www.taxact.com/reference/library_calendar.asp
August 2014
August 11 — Employees who work for tipsIf you received $20 or more in tips during July, report them to your employer.
Source: TaxACT Tax Calendar - http://www.taxact.com/reference/library_calendar.asp
September 2014
September 10 — Employees who work for tipsIf you received $20 or more in tips during August, report them to your employer.
September 15 — IndividualsMake a payment of your 2014 estimated tax if you are not paying your income tax for the year through withholding (or will not pay in enough tax that way). Use Form 1040-ES. This is the third installment.
September 15 — CorporationsFile a 2013 calendar year income tax return (Form 1120) and pay any tax, interest, and penalties due. This due date applies only if you timely requested an automatic 6-month extension.
September 15 — S CorporationsFile a 2013 calendar year income tax return (Form 1120S) and pay any tax due. This due date applies only if you timely requested an automatic 6-month extension.
September 15 — PartnershipsFile a 2013 calendar year return (Form 1065). This due date applies only if you were given an additional 5-month extension.
September 15 — CorporationsDeposit the third installment of estimated income tax for 2014.
Source: TaxACT Tax Calendar - http://www.taxact.com/reference/library_calendar.asp
October 2014
October 10 — Employees who work for tipsIf you received $20 or more in tips during September, report them to your employer.
October 15 — IndividualsIf you have an automatic 6-month extension to file your income tax return for 2013, file Form 1040, 1040A, or 1040EZ and pay any tax, interest, and penalties due.
October 15 — PartnershipsElecting large partnerships: File a 2013 calendar year return (Form 1065-B). This due date applies only if you were given an additional 6-month extension.
Source: TaxACT Tax Calendar - http://www.taxact.com/reference/library_calendar.asp
November 2014
November 10 — Employees who work for tipsIf you received $20 or more in tips during October, report them to your employer.
Source: TaxACT Tax Calendar - http://www.taxact.com/reference/library_calendar.asp
December 2014 December 10 — Employees who work for tips
If you received $20 or more in tips during November, report them to your employer.
December 15 — CorporationsDeposit the fourth installment of estimated income tax for 2014.
Source: TaxACT Tax Calendar - http://www.taxact.com/reference/library_calendar.asp
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